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CIMA BA4 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Business Ethics and Ethical Conflict | 30% | - Ethical principles and professional behaviour
|
| Topic 2: General Principles of Legal System, Contract and Employment Law | 15% | - Business law fundamentals
|
| Topic 3: Corporate Governance, Controls and Corporate Social Responsibility | 45% | - Internal controls and audit
|
| Topic 4: Company Administration | 10% | - Corporate legal administration
|
CIMA Fundamentals of Ethics - Corporate Governance and Business Law Sample Questions:
Which of the 'fundamental principles' of CIMA's Code of Ethics is defined as follows?
"A professional accountant should comply with relevant laws and regulations and should avoid any action that discredits the profession"
- A. Objectivity
- B. Integrity
- C. Professional competence and due care
- D. Professional behavior
Which of the following is NOT one of the fundamental principles of CIMA's Code of Ethics?
- A. Objectivity
- B. Integrity
- C. Professional behavior
- D. Courtesy
The code of ethics of the professional body to which M belongs is very clear about the importance of non-discrimination on the grounds of race, gender, sexual orientation and religion. But, because of her particular religious convictions, M believes that homosexuality is wrong. This is an example of a tension between:
- A. Corporate and professional values
- B. Societal and professional values
- C. Personal and corporate values
- D. Personal and professional values
You are happy to be held accountable for your actions and hope that others can trust and depend upon you. Which TWO of the personal qualities identified by the CIMA Code of Ethics does this demonstrate?
- A. Respect
- B. Reliability
- C. Timeliness
- D. Responsibility
You work for an accountancy firm and discover that a member of an assurance team has a significant conflict of interest. You take CIMA's Code of Ethics with you when you alert your board of directors as to why this is an important issue, but the board decides that the conflict of interest is not important. This is an example of tension between:
- A. Corporate and professional values
- B. Societal and personal values
- C. Corporate and societal values
- D. All of the above
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